2011 amended Form 5500

[hunter001]

I will be filing an amended 2011 return for a large plan filer in respect to an incorrect participant count. Must all schedules and audit report accompany the amended form OR just the Form 5500?

[Andy the Actuary]

My understanding is the entire enchilada. But that's don't difficult. EFast provides a replicate filing option. You can replicate and make the corrections. The option carries the attachments with it.

[hunter001]

Including the audited financial report?

[Andy the Actuary]

If you have any questions, try "replicating" the form and seeing for yourself. You can always delete the replication if you're displeased with the result.

[Dinosaur]

If you are amending a Form 5500 filing for a change in the participant count at end of year, does the actuary sign the SB again if there were no changes to the SB (beginning of year valuation) or just include a copy of the previously signed SB?

[Andy the Actuary]

Oooh, oooh, think of the fun. The one-person firm signer of the 2011 SB is now deceased. If you need to resign, you would then need to have the 2011 valuation redone and recertified. Oooh, oooh.

I'd use the amend button and simply change whatever has changed. Since you're changing census count and you're submitting in behalf of the plan sponsor, then you'd necessarily have to have the Plan Sponsor sign and amended form for attachment so that the photo copy of the signed form matched up with the electronic filing. I would not go through the CYA authorization process again since presumably the language in the filing authorization granted you permission to file an amended form.

[Dinosaur]

The actuary is the same actuary that signed the original SB. So, the original signed SB can be used, correct?

[Andy the Actuary]

(a) I unilaterally give you my permission to do whatever you want in accordance with my general caveat.

(b) The information on the SB didn't change so even if the original signer was croaked, no need to revise SB IMHO.